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External Publications Corporate Tax
Implications of Ministerial Decision No. 229/2025 for Free Zone Entities
Ministerial Decision No. 229/2025 updates the UAE Corporate Tax rules on qualifying and excluded activities, replacing the earlier decision and applying retroactively from 1 June 2023. Free Zone entities may need to reassess their tax positions and amend filings where necessary.
Tolley+ Middle East Markus Susilo Mar 23, 2026
UAE E Invoicing 18
External Publications Value-added Tax (VAT)
What's Changed - VAT and Anti-Fraud Measures
Markus Susilo and Ouarda El Ghannouti share expert insights on the introduction of the Reverse Charge Mechanism (RCM), its application, key impacts and benefits for businesses and more.
LexisNexis Middle East Gulf Tax – Spring 2026 Markus Susilo Ouarda El Ghannouti Mar 16, 2026
UAE E Invoicing 20
External Publications Audit & Assurance
How culture and governance will shape tomorrow’s audits
Ethics, Leadership, and Accountability will characterize auditing in the time to come.
Gulf News Saad Maniar Mar 12, 2026
UAE E Invoicing 16
External Publications Value-added Tax (VAT)
Article 74(3) of the UAE VAT Law
Practical implications of a five-year limitation on VAT refund claims
ICSI Middle East (DIFC) NPIO Markus Susilo Ouarda El Ghannouti Mar 1, 2026
UAE E Invoicing 17
External Publications Audit & Assurance
Audit quality, a cornerstone for business success
Audits play a critical role in meeting regulatory and tax obligations.
Gulf News Saad Maniar Feb 26, 2026
UAE E Invoicing 9
External Publications
Raising the stakes Reading: Raising the stakes New corporate tax rules have increased risk for both SMEs and their auditors
The evolving landscape of tax regulation in the UAE, marked by stricter requirements and increased scrutiny, has made audited financial statements indispensable for businesses of all sizes.
abmagazine.accaglobal Saad Maniar Feb 15, 2026
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External Publications
Shaping Certainty in a New Tax Landscape: Reflections on the UAE’s APA Programme
The UAE's introduction of an Advance Pricing Agreement ('APA') framework marks a significant milestone in the country's corporate tax evolution.
Taxman Markus Susilo Feb 5, 2026
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External Publications
UAE's commercial law reforms set to double company registrations by 2028
In 2025 alone, around 250,000 new companies set up shop in the country, pushing the total number of active firms to more than 1.4 million.
Muzaffar Rizvi, Khaleej Times Saad Maniar Feb 3, 2026
UAE E Invoicing 11
External Publications Audit & Assurance
UAE’s audit quality challenge
The Emirates must build a sustainable audit quality framework to support its global business ambitions.
Accounting and Business magazine Saad Maniar Nov 1, 2025
UAE E Invoicing 10
External Publications
My Startup World: Baker Tilly urges UAE startups to prioritize tax compliance and planning
Markus Susilo, Partner & International Business Leader at Baker Tilly, outlines how startups in the UAE can navigate the new corporate tax regime, VAT, and Free Zone incentives through smart compliance and early tax planning.
My Startup World Oct 31, 2025
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External Publications
Gulf News: UAE's corporate tax will instill financial discipline too
The introduction of corporate tax in the UAE has sparked plenty of discussion in boardrooms. For some business leaders, it feels like uncharted territory, an added responsibility in an already complex environment.
Gulf News Sep 3, 2025
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